
Publication
INTANGIBLE ASSETS IN ACCOUNTING AND TAX LEGISLATION IN THE CZECH REPUBLIC
(STEF92 Technology, 2018, Martina Cernikova, Z. Brabec)
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Intangible assets play an essential role in the property structure of businesses. Technological progress and the use of information and communication technologies greatly change the so-called traditional economy. The current digitized economy is very flexible, global; it works with high-quality information systems and requires new approaches to manage partial business activities. All this, results in the growing importance of intangible assets in businesses and subsequently leads to the concentration of value in t...
SOCIAL SCIENCES: Section Economics and Finance2018
